6. BALANCE SHEET DETAIL (Tables)

12 Months Ended

May 31, 2021

Balance Sheet Related Disclosures [Abstract]

Inventories

INVENTORIES:

	May 31,
(In Thousands)	2021		2020
Raw materials and sub-assemblies	$	5,859	$	5,055
Work in process		2,988		2,917
Finished goods		2		17
	$	8,849	$	7,989

Property and equipment, net

PROPERTY AND EQUIPMENT, NET:

	May 31,
(In Thousands)	2021			2020
Leasehold improvements	$	1,214		$	1,201
Furniture and fixtures		627			612
Machinery and equipment		3,343			3,038
Test equipment		2,525			2,516
		7,709			7,367
Less: Accumulated depreciation and amortization		(7,032	)		(6,704	)
	$	677		$	663

Accrued expenses

ACCRUED EXPENSES:

	May 31,
(In Thousands)	2021		2020
Payroll related	$	1,020	$	791
Warranty		494		246
Commissions and bonuses		413		139
Professional services		168		173
Investor relations		22		19
Accrued interest		16		--
Taxes payable		5		30
Restructuring		--		8
Other		25		33
	$	2,163	$	1,439

Customer deposits and deferred revenue, short-term

 CUSTOMER DEPOSITS AND DEFERRED REVENUE, SHORT-TERM:

	May 31,
(In Thousands)	2021		2020
Customer deposits	$	27	$	--
Deferred revenue		162		170
	$	189	$	170